Income Tax Appellate Tribunal - Raipur
Shri Sadhumargi Shantkranti Jain ... vs Commissioner Of Income-Tax( ... on 29 July, 2021
IN THE INCOME TAX APPELLATE TRIBUNAL
RAIPUR BENCH, RAIPUR
BEFORE SHRI PRADIP KUMAR KEDIA, HON'BLE ACCOUNTANT MEMBER &
SHRI N.K. CHOUDHRY, HON'BLE JUDICIAL MEMBER
I.T.A. No. 125/RPR/2019
Shri Sadhumargi vs. CIT (Exemption),
Shantkranti Jain Shravak Bhopal.
Sangh CG Orissa, C-71,
Sector-1, Devendra Nagar,
Chhattisgarh
PAN No. AAJAS 1694 L
(Appellant) (Respondent)
Assessee by : Shri S.R. Rao, CA.
Department by : Shri R.K. Singh, CIT DR
Date of hearing : 29/07/2021.
Date of pronouncement : 29/07/2021.
ORDER
PER N.K. CHOUDHRY, JUDICIAL MEMBER
This appeal has been preferred by the appellant against the order dated 29/04/2019 impugned herein passed by the Ld. Commissioner of Income Tax (Exemption) [for short, 'ld. Commissioner], Bhopal u/sec. 12AA(1)(b)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the "Act").
2 ITA No. 125/RPR/2019(Shri Sadhumargi Shantkranti Jain Shravak Sangh)
2. From the impugned order, it clearly reflects that the appellant was given an opportunity, while dated 14/03/2019 fixing the case of hearing on 10/04/2019, in response to which the ld.AR attended the hearing and submitted written submissions. However, further clarification on submissions and details have been sought by the ld. Commissioner while even dated 10/04/2019, by which the appellant was requested to submit the documents as mentioned in para 4 of the impugned order before 12/04/2019. It clearly reflects that while appellant was given only two days time to comply with the email/notice dated 10/04/2019. Due to scarcity of time, the Assessee failed to submit the same as the fixing the date is so early and given very less time, which goes to show that proper opportunity of being heard was not provided to the Assessee, which is mandatory. The principle of natural justice has been withheld, therefore we do not have any hesitation to remit the instant case to the file of the ld. Commissioner for decision afresh, suffice to say while affording reasonable opportunity(s) of being heard to the appellant.
3. The appellant is also directed to cooperate with the proceedings before the ld. Commissioner and comply with the directions of the Ld. Commissioner within the prescribed time.
3 ITA No. 125/RPR/2019(Shri Sadhumargi Shantkranti Jain Shravak Sangh)
4. In the result, appeal filed by the appellant stands allowed for statistical purpose.
Order Pronounced in open Court on this 29th day of July, 2021.
Sd/- sd/-
(PRADIP KUMAR KEDIA) (N.K. CHOUDHRY)
Accountant Member Judicial Member
Dated: 29 t h July, 2021.
vr/-
Copy to:
1. The Assessee - Shri Sadhumargi Shantkranti Jain
Shravak Sangh CG Orissa, C-71, Sector-1, Devendra Nagar, Chhattisgarh.
2. The Revenue - CIT(Exemptions), Bhopal.
3. The D.R., Raipur.
4. Guard file.
By order Sr. Private Secretary, ITAT, Raipur (on tour).
4 ITA No. 125/RPR/2019(Shri Sadhumargi Shantkranti Jain Shravak Sangh) Date Initial Original dictation pad is enclosed in the file 29/07/2021
1. Draft dictated on Sr.PS 29/07/2021
2. Draft placed before author Sr.PS /07/2021
3. Draft proposed & placed JM/AM before the second member /07/2021
4. Draft discussed/approved JM/AM by Second Member /07/2021
5. Approved Draft comes to Sr.PS the Sr.PS/PS /07/2021
6. Date of pronouncement Sr.PS /07/2021
7. File sent to the Bench Sr.PS Clerk
8. Date on which file goes to the Head Clerk
9. Date on which file goes to the Sr. Private Secretary
10. Date of dispatch of Order